Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe

Zanellato Gianluca ()
Additional contact information
Zanellato Gianluca: Babes-Bolyai University, Romania

Studia Universitatis Babeș-Bolyai Oeconomica, 2021, vol. 66, issue 3, 1-20

Abstract: The study explores to what extent are extracting organizations from the European region, disclosing relevant information about social and environmental practices. To pursue the current exploratory study, a qualitative approach composed of two steps is performed. The first is a content analysis of 15 oil & gas and mining organizations integrated reports proposing a compliance exercise toward the International Integrated Reporting Framework. Then in the second one, the integrated reports of our sample are analyzed using MAXQDA, with the extent to which social and environmental references are positive, neutral, or negative. Thus, the present paper represents the first attempt in qualitative studies in Integrated Reporting with a specific focus on extracting sector. Our results demonstrate that the analyzed sample discloses more information related to the environment than social disclosure.

Keywords: Oil & Gas; Integrated Reporting; Europe; Qualitative Content Analysis (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.2478/subboec-2021-0011 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:subboe:v:66:y:2021:i:3:p:1-20:n:1

DOI: 10.2478/subboec-2021-0011

Access Statistics for this article

Studia Universitatis Babeș-Bolyai Oeconomica is currently edited by Dumitru Matis

More articles in Studia Universitatis Babeș-Bolyai Oeconomica from Sciendo
Bibliographic data for series maintained by Peter Golla ().